Ganni Ajay Dora Vs Chief Commissioner of CT and GST (Orissa High Court)
In the case Ganni Ajay Dora Vs Chief Commissioner of CT and GST, the Orissa High Court ruled in favor of reinstating a taxpayer’s appeal that had previously been dismissed due to non-attendance at hearings. The petitioner, represented by Advocate Mrs. Wallace, argued that he could not attend scheduled hearings because of health issues, as documented in an affidavit. As a physically handicapped individual, the petitioner had been under medical treatment during the notice periods, preventing him from responding to the summons. The petitioner sought restoration of the appeal to address the tax liability and penalties imposed by the appellate authority on January 24, 2023.
The court noted the petitioner’s medical documents provided in the affidavit, which substantiated his claim of being unable to attend the hearings due to ongoing treatment. Observing that the petitioner’s absence was due to genuine health constraints, the court found grounds to intervene. The dismissal order from the first appellate authority was therefore set aside, and the court directed that a fresh hearing date be set by the appropriate authority. It was stipulated that if the petitioner or an authorized representative fails to attend the rescheduled hearing, the dismissal order will automatically be reinstated. Otherwise, the appellate authority is to issue a new decision based on the petitioner’s defense.
